article 7, XX - “protection of the labour market for women through specific incentives, as provided by law”; article 37, VIII - “the law shall reserve a percentage of public offices and positions for disabled persons and shall define the criteria for their admittance”; article 145, paragraph 1 - “whenever possible, taxes shall have an individual character and shall be graded according to the economic capacity of the taxpayer”; article 170, IX - “preferential treatment for small enterprises organized under Brazilian laws and having their head-office and management in Brazil”; article 179 - “The Union, the States, the Federal District, and the municipalities shall afford microenterprises and small enterprises, as defined by law, differentiated legal treatment, in order to foster their advancement, by simplifying their administration, tax, social security, and credit obligations or by the elimination or reduction of such obligations, through the application of specific laws”.
- Artículo 179 -"La Unión, los Estados, el Distrito Federal y los Municipios dispensarán a las microempresas y a las empresas de pequeñas dimensiones, definidas como tales en la ley, tratamiento jurídico diferenciado, tendiendo a incentivarlas mediante la simplificación de sus obligaciones administrativas, tributarias, de seguridad social y crediticias, o la eliminación o reducción de éstas por medio de ley".